Regulation 152 Outward processing procedureI1
(1)
Paragraph (2) applies where before exit day—
(a)
a declaration is made to HMRC in respect of Union goods to the outward processing procedure; and
(b)
the goods have not been discharged from the procedure.
(2)
The EUCL continues to have effect in relation to the goods on and after exit day.
Annotations
Commencement
- I1
Reg. 152 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Chapter 4
Textual amendments
- F1
Pt. 15 Ch. 4 heading substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(16); S.I. 2020/1643, reg. 2, Sch.